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This study aimed to find empirical evidence of the influence of emotional intelligence and spiritual intelligence of accounting students to the level of understanding of accounting students at the college in Banjarmasin. Respondents who participated and viable research instrument used for data analysis were as many as 89 pieces of research instruments. Most of accounting students who were respondents in this study, have emotional intelligence consists of the personal skills of emotional intelligence and social emotional intelligence skills and spiritual intelligence in average category or level, while the level of understanding of accounting is at a high level or category. The test results indicate that the first hypothesis of emotional intelligence in the form of personal skills (self-awareness, self-regulation, and motivation) of accounting students have a positive and significant effect on the level of understanding of accounting, is unacceptable because it is not significant. While the second hypothesis shows that emotional intelligence in the form of social skills (empathy and social skills) of accounting students have a positive and significant effect on the level of understanding of accounting, is unacceptable because the direction to the negative coefficient. Then, for test the third hypothesis shows that spiritual intelligence of accounting students have a positive and significant effect on the level of understanding of accounting, is unacceptable because it is not significant.
Kata kunci: kecerdasan emosional, kecerdasan spiritual, tingkat pemahaman akuntansi
